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HMRC internal manual

Capital Gains Manual

Land: valuation: introduction: Valuation Office Agency

Where you need advice on the valuation of land in the United Kingdom it should be obtained from the Valuation Office Agency.

The Valuation Office Agency is an Executive Agency within HMRC. The Valuation Office Agency is contracted to provide valuation and related services to HMRC Offices. Most Valuation Office Agency valuers are professionally qualified chartered surveyors.

For the appropriate way to refer valuation requests to VOA see the intranet page entitled “Contacting the Valuation Office Agency”.